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The Florida Statutes

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
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F.S. 197.192
197.192 Land not to be divided or plat filed until taxes paid.No land shall be divided or subdivided and no drawing or plat of the division or subdivision of any land, or declaration of condominium of such land, shall be filed or recorded in the public records of any court until all taxes have been paid on the land.
History.s. 137, ch. 85-342; s. 36, ch. 87-224; s. 8, ch. 92-32.